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Section Annex V Part 2, 1.3 — Equity (1.3) Size 52 rows × 1 columns · 52 cells Release FINREP 4.4 validation 29 20 29 Template section · Annex V Part 2, 1.312 § · references §18 ‘Equity component of compound financial instruments’ shall include the equity component of compound financial instruments (that is, financial instruments that contain both a liability and an equity component) issued by the institution, where segregated in accordance with the relevant accounting framework (including compound financial instruments with multiple embedded derivatives the values of which are interdependent). 2 §19 ‘Other equity instruments issued’ shall include equity instruments that are financial instruments other than ‘Capital’ and ‘Equity component of compound financial instruments’. 2 §20 ‘Other equity’ shall comprise all equity instruments that are not financial instruments including, among others, equity-settled share-based payment transactions (IFRS 2.10). 1 §21 ‘Fair value changes of equity instruments measured at fair value through other comprehensive income’ shall include accumulated gains and losses due to changes in fair value on investments in equity instruments for which the reporting entity has made the irrevocable election to present changes in fair value in other comprehensive income. 1 §22 ‘Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income’ shall comprise the accumulated hedge ineffectiveness arising in fair value hedges in which the hedged item is an equity instrument measured at fair value through other comprehensive income. Hedge ineffectiveness reported in this row shall be the difference between the accumulated variation of the fair value of the equity instrument reported in ‘Fair value changes of equity instruments measured at fair value through other comprehensive income (hedged item)’ and the accumulated variations of the fair value of the hedging derivative reported in ‘Fair value changes of equity instruments measured at fair value through other comprehensive income (hedging instrument)’ (IFRS 9.6.5.3 and IFRS 9.6.5.8). 2 §23 ‘Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in the credit risk’ shall include accumulated gains and losses recognised in other comprehensive income and related to own credit risk for liabilities designated at fair value through profit or loss, regardless of whether the designation takes place at initial recognition or subsequently. 1 Show all (12) §24 ‘Hedge of net investments in foreign operations (effective portion)’ shall include the foreign currency translation reserve for the effective portion of both on-going hedges of net investments in foreign operations and hedges of net investments in foreign operations that no longer apply while the foreign operations remain recognised in the balance sheet. 1 §25 ‘Hedging derivatives. Cash flow hedges reserve (effective portion)’ shall include the cash flow hedge reserve for the effective portion of the variation in fair value of hedging derivatives in a cash flow hedge, both for on-going cash flow hedges and cash flow hedges that no longer apply. 1 §26 ‘Fair value changes of debt instruments measured at fair value through other comprehensive income’ shall include accumulated gains or losses on debt instruments measured at fair value through other comprehensive income, net of the loss allowance that is measured at the reporting date in accordance with IFRS 9.5.5. 1 §28 Under IFRS, ‘Revaluation reserves’ shall include the amount of reserves resulting from first-time adoption to IAS that have not been released to other type of reserves. 1 §29 ‘Other reserves’ shall be split between ‘Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates accounted for using the equity method’ and ‘Other’. ‘Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates accounted for using the equity method’ shall include the accumulated amount of income and expenses generated by the aforementioned investments through profit or loss in past years where they are accounted for using the equity method. ‘Other’ shall include reserves different from those separately disclosed in other items and may include legal reserve and statutory reserve. 2 §30 ‘Treasury shares’ shall cover all financial instruments that have the characteristics of own equity instruments which have been reacquired by the institution while they are not sold or amortised, except where under the relevant national GAAP based on BAD they shall be reported in ‘other assets’. 1 Other Annex V paragraphs3 § §14 · §57 · §60 3 Other acts14 IFRS/IAS
IAS 1 54, 54(q), 54(r), 7, 7(d), 7(da), 7(e), 7(f), 7(g), 7(h), 78(e), 79(a)(vi), 81B(b)(ii), 82A(a), 82A(a)(ii), 9(c), IG6 21 IAS 16 39, 40, 41 1 IAS 19 120(c) 1 IAS 21 32, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 48A, 48B, 48C, 48D, 49, 52(b) 1 IAS 28 10, 11 3 IAS 32 28, 29, 33, 33A, 34, 35, AG14, AG36 3 IAS 38 85, 86, 87 1 IFRS 1 30, D5, D6, D7, D8 1 IFRS 2 10 1 IFRS 5 38, IG Example 12 2 IFRS 7 24B(b)(ii), 24B(b)(iii), 24C, 24C(b)(i), 24C(b)(iv), 24E, 24E(a), 24E(b), 24E(c) 4 IFRS 9 4.1.2A, 5.7.10, 5.7.5, 5.7.7, 6.5.11(b), 6.5.13(a), 6.5.15, 6.5.16, 6.5.3, 6.5.8(a), 6.5.8(b), B5.7.1 9 Showing references for nGAAP (BAD).
Template section · Annex V Part 2, 1.36 § · references §17 Under the relevant national GAAP based on BAD, ‘Unpaid capital which has been called up’ shall include the carrying amount of capital issued by the institution that has been called-up to the subscribers but not paid at the reference date. If capital increase, not yet paid, is recorded as an increase of share capital, unpaid capital which has been called up shall be reported in ‘Unpaid capital which has been called up’ in template 1.3 as well as in ‘other assets’ in template 1.1. Under the relevant national GAAP based on BAD, where capital increase can be recorded only following the receipt of the payment from shareholders, unpaid capital shall not be reported in template 1.3. 1 §18 ‘Equity component of compound financial instruments’ shall include the equity component of compound financial instruments (that is, financial instruments that contain both a liability and an equity component) issued by the institution, where segregated in accordance with the relevant accounting framework (including compound financial instruments with multiple embedded derivatives the values of which are interdependent). 2 §19 ‘Other equity instruments issued’ shall include equity instruments that are financial instruments other than ‘Capital’ and ‘Equity component of compound financial instruments’. 2 §20 ‘Other equity’ shall comprise all equity instruments that are not financial instruments including, among others, equity-settled share-based payment transactions (IFRS 2.10). 1 §29 ‘Other reserves’ shall be split between ‘Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates accounted for using the equity method’ and ‘Other’. ‘Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates accounted for using the equity method’ shall include the accumulated amount of income and expenses generated by the aforementioned investments through profit or loss in past years where they are accounted for using the equity method. ‘Other’ shall include reserves different from those separately disclosed in other items and may include legal reserve and statutory reserve. 2 §30 ‘Treasury shares’ shall cover all financial instruments that have the characteristics of own equity instruments which have been reacquired by the institution while they are not sold or amortised, except where under the relevant national GAAP based on BAD they shall be reported in ‘other assets’. 1 Other Annex V paragraphs1 § §15 1 Other acts13 Showing references for nGAAP (IFRS-compatible).
Template section · Annex V Part 2, 1.312 § · references §18 ‘Equity component of compound financial instruments’ shall include the equity component of compound financial instruments (that is, financial instruments that contain both a liability and an equity component) issued by the institution, where segregated in accordance with the relevant accounting framework (including compound financial instruments with multiple embedded derivatives the values of which are interdependent). 2 §19 ‘Other equity instruments issued’ shall include equity instruments that are financial instruments other than ‘Capital’ and ‘Equity component of compound financial instruments’. 2 §20 ‘Other equity’ shall comprise all equity instruments that are not financial instruments including, among others, equity-settled share-based payment transactions (IFRS 2.10). 1 §21 ‘Fair value changes of equity instruments measured at fair value through other comprehensive income’ shall include accumulated gains and losses due to changes in fair value on investments in equity instruments for which the reporting entity has made the irrevocable election to present changes in fair value in other comprehensive income. 1 §22 ‘Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income’ shall comprise the accumulated hedge ineffectiveness arising in fair value hedges in which the hedged item is an equity instrument measured at fair value through other comprehensive income. Hedge ineffectiveness reported in this row shall be the difference between the accumulated variation of the fair value of the equity instrument reported in ‘Fair value changes of equity instruments measured at fair value through other comprehensive income (hedged item)’ and the accumulated variations of the fair value of the hedging derivative reported in ‘Fair value changes of equity instruments measured at fair value through other comprehensive income (hedging instrument)’ (IFRS 9.6.5.3 and IFRS 9.6.5.8). 2 §23 ‘Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in the credit risk’ shall include accumulated gains and losses recognised in other comprehensive income and related to own credit risk for liabilities designated at fair value through profit or loss, regardless of whether the designation takes place at initial recognition or subsequently. 1 Show all (12) §24 ‘Hedge of net investments in foreign operations (effective portion)’ shall include the foreign currency translation reserve for the effective portion of both on-going hedges of net investments in foreign operations and hedges of net investments in foreign operations that no longer apply while the foreign operations remain recognised in the balance sheet. 1 §25 ‘Hedging derivatives. Cash flow hedges reserve (effective portion)’ shall include the cash flow hedge reserve for the effective portion of the variation in fair value of hedging derivatives in a cash flow hedge, both for on-going cash flow hedges and cash flow hedges that no longer apply. 1 §26 ‘Fair value changes of debt instruments measured at fair value through other comprehensive income’ shall include accumulated gains or losses on debt instruments measured at fair value through other comprehensive income, net of the loss allowance that is measured at the reporting date in accordance with IFRS 9.5.5. 1 §28 Under IFRS, ‘Revaluation reserves’ shall include the amount of reserves resulting from first-time adoption to IAS that have not been released to other type of reserves. 1 §29 ‘Other reserves’ shall be split between ‘Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates accounted for using the equity method’ and ‘Other’. ‘Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates accounted for using the equity method’ shall include the accumulated amount of income and expenses generated by the aforementioned investments through profit or loss in past years where they are accounted for using the equity method. ‘Other’ shall include reserves different from those separately disclosed in other items and may include legal reserve and statutory reserve. 2 §30 ‘Treasury shares’ shall cover all financial instruments that have the characteristics of own equity instruments which have been reacquired by the institution while they are not sold or amortised, except where under the relevant national GAAP based on BAD they shall be reported in ‘other assets’. 1 Other Annex V paragraphs3 § §14 · §57 · §60 3 Other acts14 IFRS/IAS
IAS 1 54, 54(q), 54(r), 7, 7(d), 7(da), 7(e), 7(f), 7(g), 7(h), 78(e), 79(a)(vi), 81B(b)(ii), 82A(a), 82A(a)(ii), 9(c), IG6 21 IAS 16 39, 40, 41 1 IAS 19 120(c) 1 IAS 21 32, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 48A, 48B, 48C, 48D, 49, 52(b) 1 IAS 28 10, 11 3 IAS 32 28, 29, 33, 33A, 34, 35, AG14, AG36 3 IAS 38 85, 86, 87 1 IFRS 1 30, D5, D6, D7, D8 1 IFRS 2 10 1 IFRS 5 38, IG Example 12 2 IFRS 7 24B(b)(ii), 24B(b)(iii), 24C, 24C(b)(i), 24C(b)(iv), 24E, 24E(a), 24E(b), 24E(c) 4 IFRS 9 4.1.2A, 5.7.10, 5.7.5, 5.7.7, 6.5.11(b), 6.5.13(a), 6.5.15, 6.5.16, 6.5.3, 6.5.8(a), 6.5.8(b), B5.7.1 9 34 This template is checked by 34 rules : 11 within F 01.03, 23 tying it to other templates.
3 blocking (error) · 31 warning
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